If you are engaged for a specific period (e.g. the contract specifies eight weeks) or you are taken on to work on a specific project without specific time limit HMRC will argue that the contract is “Fixed Term”.
That is fixed by means of specified time or fixed by means of a task so the employment will, or is likely to, come to an end when the time is up or when the task is complete. If you are at the one location throughout the whole of the period then the travelling expense will not qualify unless you expected to move but didn’t.
See 5 – expectation/likely to move/likely to remain.
Bookmark using:
![[img]](/umbraco/ImageGen.ashx?height=70&width=70&crop=resize&image=/media/800488/flsm should freelancers be concerned about new ir35 guidelines.png)
![[img]](/umbraco/ImageGen.ashx?height=70&width=70&crop=resize&image=/media/799468/taxpayers.png)
![[img]](/umbraco/ImageGen.ashx?height=70&width=70&crop=resize&image=/media/799182/small-businessman.gif)
![[img]](/umbraco/ImageGen.ashx?height=70&width=70&crop=resize&image=/media/798608/flsm will 40 winks at lunchtime improve your productivity.png)
![[img]](/umbraco/ImageGen.ashx?height=70&width=70&crop=resize&image=/media/798098/flsm can you still afford to retire at 65.png)
![[UK]](/images/new/icon-flag-small-blue.jpg){kind=icon}
![[loading]](/images/loading.gif)